https://www.taxtmi.com/caselaws?id=461682 Rule 4(7) of the Cenvat Credit Rules, 2004 was required to be applied pragmatically where service tax shown in the invoice had been substantially paid and only 5% of the amount was withheld due to a dispute. The matter turned on verifying the reason for the withholding and whether the tax already paid could support Cenvat credit. The issue was remanded for fresh examination by the Adjudicating Authority after enquiry into the invoice discrepancy and the justification for retaining part of the amount. en-us Mon, 10 Sep 2012 00:00:00 +0530 Tue, 22 Apr 2025 13:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461682 Rule 4(7) of the Cenvat Credit Rules, 2004 was required to be applied pragmatically where service tax shown in the invoice had been substantially paid and only 5% of the amount was withheld due to a dispute. The matter turned on verifying the reason for the withholding and whether the tax already paid could support Cenvat credit. The issue was remanded for fresh examination by the Adjudicating Authority after enquiry into the invoice discrepancy and the justification for retaining part of the amount. Case-Laws Service Tax Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461682